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Legislation

Corporation Tax Act 2009

Crossheading Adjustment on change of basis

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Section 1267 Various rules for trades and property businesses
Section 1268 Election for spreading under Chapter 14 of Part 3
Section 1269 Interpretation of sections 1267 and 1268

Part 17 Partnerships
Crossheading Adjustment on change of basis

Crossheading Adjustment on change of basis

From legislation.gov.uk

Contents

Section 1267 Various rules for trades and property businesses
Section 1268 Election for spreading under Chapter 14 of Part 3
Section 1269 Interpretation of sections 1267 and 1268